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WorksheetsFinancing Accounting Quiz
Total questions: 15
Worksheet time: 9mins
According to PSAP No. 2 Paragraph 50, what does financing refer to?
All revenues received by the government
All expenditures used for employee salaries
Transactions that require repayment or reimbursement in the future
Only cash inflows from taxes
Financing expenditures are used for which purpose?
Paying operational expenses
Fulfilling obligations or investing to maintain assets
Increasing local revenues
Paying interest on bank deposits
What is Net Financing?
Total government revenue minus expenditures
The difference between financing receipts and financing expenditures
The total amount of loans obtained during the year
The total value of regional assets
When are financing receipts recognized?
When the agreement is signed
When funds are actually deposited into the General Cash Account
When the budget is approved
When the fiscal year ends
According to the presentation and PSAP No. 2 (2010), which of the following must be disclosed in relation to financing activities?
Financing receipts and expenditures after year-end
Future tax projections and estimated revenues for the next fiscal year
Internal audit findings related to procurement and asset use
Detailed list of all employees involved in financial management
Which document serves as evidence of the disbursement of reserve funds?
Invoice
SP2D (Fund Disbursement Order)
Cash Receipts Journal
Sales receipt
Which of the following functions is not directly involved in financing accounting procedures according to the presentation?
Budget User/Budget User Power
Regional Financial Management Officer (Regional Treasurer)
Accounting function of Regional Work Units
Marketing and Public Relations Division
On May 23, 2013, the local government received a long-term loan from Bank Wahana Adikarya worth Rp500,000,000. What is the correct journal entry in the Operational Report (LO)?
Debit: Kas di Kas Daerah - Rp500,000,000
Credit: Kewajiban Jangka Panjang - Rp500,000,000
Debit: Kewajiban Jangka Panjang - Rp500,000,000
Credit: Kas di Kas Daerah - Rp500,000,000
Debit: Pengeluaran Pembiayaan - Rp500,000,000
Credit: Estimasi Perubahan SAL - Rp500,000,000
Debit: Estimasi Perubahan SAL - Rp500,000,000
Credit: Penerimaan Pembiayaan - Rp500,000,000
On August 29, 2013, the government disbursed reserve funds of Rp5,000,000,000. Which of the following represents the correct journal entry in the Budget Realization Report (LRA)?
Debit: Estimasi Perubahan SAL- Rp5,000,000,000
Credit: Pengeluaran Pembiayaan - Pembentukan Dana Cadangan - Rp5,000,000,000
Debit: Pengeluaran Pembiayaan - Pembentukan Dana Cadangan - Rp5,000,000,000
Credit: Estimasi Perubahan SAL- Rp5,000,000,000
Debit: Kas di Kas Daerah - Rp5,000,000,000
Credit: Dana Cadangan - Rp5,000,000,000
Debit: Dana Cadangan - Rp5,000,000,000
Credit: Kas di Kas Daerah - Rp5,000,000,000
During the 2024 fiscal year, it was found that a loan receipt in 2023 was incorrectly recorded as a financing expenditure. According to PSAP No. 10 Paragraph 24, a correction must be made because the financial statements for 2023 have already been published. Which journal entry correctly records this correction in the LRA?
Debit: Cash in Regional Treasury
Credit: Long-Term Liabilities
Debit: Long-Term Liabilities
Credit: Cash in Regional Treasury
Debit: Changes in Budget Surplus
Credit: SiLPA/SiKPA
Debit: SiLPA/SiKPA
Credit: Changes in Budget Surplus
In 1909, Ki Hajar Dewantara found a baby in barren garden. The little baby was crying. However, Ki Hajar Dewantara took him in and gave him the name .......
Muhammad Ibnu
Kian Santan
Kim Mingyu
Jeon Wonwoo
(bg windah version) Rumahmu dimana, gue mau kesana, disana ada siapa, kalo sepi .....
main sama gue
ramein lah
nanti gue dateng
gamau kesana
(bg windah version) mengingatmu berseru dalam sembahyang, langit mendung namun aku .....
Ceria
Sedih
Marah
Emang gitu liriknya kocak
Who is this diva?
(a)
Say the Name?
(a)
